Dentist or orthodontist taxes and deductions

Dentistry is the most equipment-heavy of the professional practices. A chair, a cone beam scanner and a practice fit-out are Section 179 property, and expensing them in one year rather than over seven changes the tax on a good year completely.

Lab fees are cost of goods rather than an overhead, which matters for how the return reads. Dentistry is also a specified service trade, so the 20% business profit deduction is withdrawn above an income threshold, the equipment deductions keep working at every income, the profit deduction does not.

The deductions with a rule attached

These are the lines where the answer is not simply "keep the receipt"each has a cap, a percentage or a test that decides how much of the spend you actually get:

Office rent, or the home office: Two methods. Simplified is $5 a square foot to a ceiling of 300 feet, $1,500, no records beyond the measurement, and no depreciation recapture when you sell the house. Actual apportions your rent or mortgage interest, utilities, insurance and repairs by floor area, usually gives more, and does bring recapture. Either way: space must be used regularly and exclusively for business. home office must be principal place of business.
Continuing professional education: Hours required to keep a license you already hold are the clearest case there is. Spending on continuing professional education to stay current is deductible; the training that qualified you to start is not. The test is about where you are, not what the course teaches, which is why the identical enrollment fee can be deductible for you and not for the person sitting beside you.

The rest of the dentist or orthodontist deduction list

Ordinary and necessary business expenses, deductible in full in the year you pay them, provided they are genuinely for the business:

Medical equipment
Staff wages
Malpractice insurance
Laboratory fees
Materials and supplies
Licensing fees state
Practice management software

Worth knowing

Dentistry is capital-heavy in a way most professional practices are not, chairs, imaging and a fit-out run to hundreds of thousands, and nearly all of it can be expensed rather than depreciated.

That is what is specific to this trade. The larger deductions are the universal ones, see the full checklist.

What each deduction is worth to you

On $100,000 of profit with no state income tax, $1,000 deducted saves $305, 30.5%, because it comes off self-employment tax and income tax together:

Net profit	Saved per $1,000 deducted	Effective
$40,000	$231	23.1%
$100,000	$305	30.5%
$200,000	$297	29.7%

The last row is worth less than the one above it, and that is not a mistake: past the Social Security wage base the self-employment part of the saving drops from 15.3% to 2.9%, and the higher income-tax bracket does not quite make up the difference. A deduction is worth most in the middle.

Add a state income tax and every row rises. The 1099 calculator applies that layer.

Where this comes from

The rules on this page that are specific rather than general are cited below. Follow a link to read the provision itself rather than taking our word for it:

Health is a specified service trade, so the deduction is withdrawn above the income thresholdReg. 1.199A-5(b)(2)(ii)
2026 thresholds: $201,750 single, $403,500 joint, phasing out over $75,000 and $150,000Rev. Proc. 2025-32 sec. 4.26

What these words mean

Section 179: A rule letting you deduct the whole cost of equipment in the year you start using it, instead of spreading it over the years you own it.
Depreciation: Spreading the cost of something long-lasting, a vehicle, a camera, a tractor, across the years you use it, rather than deducting it all at once.
Depreciation recapture: When you sell something you had been depreciating, the tax office takes back part of the benefit by taxing the gain up to the amount you already deducted.
Specified service trade or business: Work where the main asset is the skill or reputation of the people doing it, health, law, accounting, consulting and similar. These lose the qualified business income deduction above an income threshold, where other trades keep it.

General information about how these deductions work, not tax advice. Whether a particular expense is deductible for you depends on facts this page does not have, check with a tax professional before claiming anything listed here.